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received in the Collector's office. The County shall <br />design, print, and furnish to all such entities the <br />necessary forms for filing returns and instructions to <br />insure the full collection of the tax. These tax proceeds <br />shall be placed in a segregated account by the collecting <br />entity and are the property of the County. A return filed <br />for this purpose is not a public record as defined by <br />Section 132-1 of the North Carolina General Statutes and <br />may not be disclosed except as provided by law. <br /> <br /> SECTION 4. Penalties and Interest. In case of failure <br />or refusal to file a return when due, the penalty is five <br />percent (5%) of the tax if the delay is not more than <br />thirty (30) days plus 5 percent (5%) for each additional <br />month or fraction thereof, not to exceed twenty-five <br />percent (25%) or $5, whichever is greater, G.S. 105-236(3). <br />The penalty for failure to pay a tax when due is ten <br />percent (10%) of the tax with a minimum of $5, G.S.105- <br />236(4). The penalty for a bad check is ten percent (10%) <br />of the amount of the check, with a minimum of $1 and a <br />maximum of $1,000, G.S. 105-236(1). <br /> <br /> G.S. 153A-156(f)and G.S. 160A-215.1(f) provide for <br />interest on delinquent taxes at a rate of 0.75 percent <br />(0.75%) per month, or 9 percent per year. <br /> <br /> Penalty provisions of article 9 of Chapter 105 are in <br />addition to the enforcement remedies of levy and attachment <br />and garnishment provided in G.S. 153A-147 and G.S. 160A-' <br />207. <br /> <br /> The County Board of Equalization and Review, for good <br />cause shown, may consider appeals and adjust any penalty or <br />additional tax imposed hereunder. The County Tax <br />Administrator, for good cause shown, may consider appeals <br />and adjust any penalty or additional tax imposed hereunder <br />in an amount not to exceed two hundred dollars ($200.00). <br /> <br /> SECTION 5. Misdemeanor for Willful Violation. Any <br />person, firm, corporation or association who willfully' <br />attempts in any manner to evade a tax imposed herein or who <br />willfully fails to pay the tax or make and file a return <br />shall, in addition to the penalties provide by law and <br />herein, be guilty of a misdemeanor punishable as provided <br />by law. The taxpayer's records will be subject to an audit <br />by the County. <br /> <br />2 <br /> <br /> <br />